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2019 (1) TMI 1429 - AT - Service TaxRefund of unutilized CENVAT Credit - export of services - Rule 5 of Cenvat Credit rules, 2004 - rejection of refund on the ground that certain input services such as Event Management service, Clearing & Forwarding Agency service, Insurance service, Real Estate services were not related with the output service - Refund claims were also restricted by excluding the value of exports made by SEZ units while arriving at the proportionate credit - Held that:- The issues in dispute are no longer res integra. The services like Event Management , Clearing & Forwarding Agency service, Insurance service etc. have been held, by various appellate forums, to be very much eligible input services for the purpose of 2(l) of the CCR 2004. So also, it has been consistently held that value of SEZ exports should be included in computing the export turnover for the purpose of working out the quantum of refund in Rule 5 of the CCR 2004. Respondent-assessee has correctly relied upon the decision of the Tribunal in Cognizant Technology Solutions [2016 (2) TMI 580 - CESTAT CHENNAI] which inter alia, held that the exclusion of SEZ exporter turnover in computing the export turnover for the purpose of Rule 5 ibid was not sustainable. Refund allowed - appeal dismissed - decided against appellant-Revenue.
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